This research by Reform Scotland was done for The Times and appeared in the Newspaper on 27 April 2016.
Impact of income tax proposals – This is a full breakdown of the data that appeared in the newspaper
For the financial year 2017/18 only
Personal Allowance is £11,500, based on UK Government’s proposed increase
People earning over £100,000 have no Personal Allowance & the Base Rate Limit takes effect, which is the Higher Rate threshold minus the personal allowance. As the personal allowance is controlled by Westminster, this will be £11,500, meaning that the Base Rate Limit will fall.
As the Labour manifesto is not out yet, these figures have been provided by the Scottish Labour party.
Labour has confirmed its higher rate threshold for 2017/18. The Conservatives have said they will mirror Westminster while the SNP, Lib Dems and Greens have pledged that the threshold will be frozen in real terms. Every increase in the higher rate threshold reduces the amount to be paid in tax by (increase in threshold) x (higher rate – base rate). For example for every £1 that the higher rate threshold is increased by under the SNP proposals, the amount due in tax drops by 20p.